中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL中华人民共和国政府和瑞士联邦委员会关于对所得避免双重征税和防止偷漏税的协定的议定书PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME中华人民共和国政府和瑞士联邦委员会关于对所得避免双重征税和防止偷漏税的协定换文EXCHANGE OF NOTES